RBI/FEMA:
Reserve Bank of India (Financial Statements – Presentation and Disclosures) Directions, 2021 to advise all co-operative banks to present all unclaimed liabilities (where the amount due has been transferred to DEA (Depositor Education & Awareness) Fund) under “Contingent Liabilities – Others”.
[Notification No. RBI/2023-24/71 DOR.ACC.47/21.04.018/2023-24 dated 25th Oct 2023]